Which of the following is least likely to be a factor in developing a sales forecast? a. Number of salespeople employed by the firm's major competitors b. Geographic area in which the product is sold c. Entire product line d. Expected level of marketing effort e. Last year's sales

A. Number of sales people employed by the firm's major competitors.

Explanation:

A sales forecast is simply a process of evaluating future sales.  The number of sales people employed by a firms' competitor is not a factor to consider in developing a sales forecast. It has no influence in the actualization of a definitive sales forecast.

each firm reduces its price.